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香港數碼港管理有限公司
年報
2014/15
115
Notes to the Financial Statements
財務報表附註
Page 115
13 Property, plant and equipment
(continued)
Notes:
(i)
On 22 May 2000, the Government of the HKSAR granted the
Inland Lot No. 8969 at Telegraph Bay, Pokfulam to the immediate
holding company for a term of 50 years at a lump sum initial
premium of HK$1,000.
On 24 May 2000, the Company entered into a sub-lease
agreement (“Sub-lease Agreement”) with the immediate holding
company whereby a portion of the Inland Lot No. 8969 at
Telegraph Bay, Pokfulam (“Cyberport Portion”) is sub-leased to
the Company from the immediate holding company at nil rental.
(ii)
The buildings are situated in Hong Kong and held on a sub-lease
from the immediate holding company for a term of 50 years less
the last 3 days thereof commencing from 22 May 2000.
(iii)
Centres equipment represents equipment of Entrepreneurship
Centre and Technology Centre funded by government grant and
used for the purpose of the designated projects.
(iv)
As at 31 March 2015, the fair value of the buildings held for rental
(together with the associated building services and support
facilities) amounted to HK$6,356 million (2014: HK$6,180 million).
The aggregate carrying value of such assets amounted to
HK$2,721 million (2014: HK$2,823 million). The fair value of the
buildings held for rental (together with the associated buildings
services and support facilities) as at 31 March 2015 was
determined based on a valuation carried out by Colliers
International (Hong Kong) Limited, an independent professional
valuer.
The fair value of the buildings held for rental (together with the
associated building services and support facilities) falls within
Level 3 of the fair value hierarchy and is determined using the
income capitalisation approach by discounting the expected rental
income using capitalisation rate adjusted for the quality and
location of the buildings.
(v)
During the year, additions to furniture and equipment of the
Company financed by a new finance lease were HK$9.4 million
(2014: Nil). At the end of the reporting period, the net book value of
furniture and equipment held under finance lease of the Company
was HK$8.0 million (2014: Nil).
13
物業、機器及設備
（續）
附註：
(i)
於
2000
年
5
月
22
日，香港特區政府向直接控
股公司批出一幅位於薄扶林鋼線灣內地段
8969
號之土地，一次性土地溢價為
1,000
港
元，使用期為
50
年。
於
2000
年
5
月
24
日，本公司與直接控股公司
簽訂一份分租協議（「分租協議」）。根據該分租
協議，本公司從直接控股公司分租薄扶林鋼線
灣內地段
8969
號其中一部份土地（「數碼港部
份」），本公司無須支付租金。
(ii)
這些樓宇位於香港，根據直接控股公司批出之
分租租約持有，分租期為自
2000
年
5
月
22
日
起計
50
年減最後
3
天。
(iii)
中心設備乃由政府補助金資助並用於指定項目
之企業發展中心和科技中心之設備。
(iv)
於
2015
年
3
月
31
日，持有作出租的樓宇的公
允價值（連同相關的樓宇服務與支援設施）為
63.56
億港元（
2014
年：
61.80
億港元）。這些
資產之總賬面值為
27.21
億港元（
2014
年：
28.23
億港元）。該等持有作出租之樓宇（連同
相關之樓宇服務與支援設施）於
2015
年
3
月
31
日之公允價值乃由獨立專業估值師高力國際物
業顧問（香港）有限公司進行估值。
持有作出租之樓宇（連同相關之樓宇服務與支
援設施）之公允價值屬於公允價值等級中之第
三級，乃採用收入資本化方式釐定，方法為採
用已就有關樓宇之質素及地點作出調整之資本
化比率將預期租金收入折現計算。
(v)
年內本公司以新融資租賃提供資金添置之傢俬
及設備為
940
萬港元（
2014
年：無）。於報告
期末，本公司根據融資租賃持有之傢俬及設備
之賬面值為
800
萬港元（
2014
年：無）。